Small Business CGT Concessions Web Series - Part 3
Master the complexities of the Small Business CGT Concessions with our practical 4-part webinar series. Learn how to navigate grouping rules, avoid common pitfalls, and unlock powerful tax planning opportunities for your clients
A methodical & practical approach to the concessions
Common problem areas and solutions
Maximising tax effectiveness and planning
The small business CGT concessions are very generous for those who meet the relevant conditions. However, the rules can also be complex and difficult to apply in practice and claims made under the concessions are at a high risk of being reviewed by the ATO.
This comprehensive 4-part Small Business CGT Concessions Web Series focuses on the key aspects of the small business CGT concessions in a methodical and practical way. Across the series we cover a wide range of issues including the problem areas that often prevent clients from accessing the concessions and the solutions that might make the difference, maximising the tax effectiveness of the concessions, planning opportunities for clients who are thinking of selling business assets, and navigating the interaction between these concessions and the lifetime CGT cap rules for superannuation contributions.
Part 3: Applying the 4 concessions in practice
What happens after the basic conditions have been satisfied? This session works through the extra conditions that must be met to apply specific concessions and discusses strategies to maximise the tax outcome for clients.
The rules contain strict requirements dealing with the extraction of capital proceeds from a company or trust that has made a capital gain. We address the practical issues that need to be considered and opportunities for extracting the funds in the most tax efficient manner.
Dates & Details
Thursday, 5 February 2026
Time
12:00pm - 1:15pm AEDT
11:30am SA
11:00am QLD
10:30am NT
9:00am WA
What we cover
- Determine whether an event happens in connection with someone's retirement for the 15 year exemption;
- Identify the assets that can qualify as replacement assets under the small business rollover rules;
- Explain the options for dealing with the tax liability that might be triggered when the small business rollover expires;
- Understand how to extract exempt capital gains from a company or trust in a tax efficient manner; and
- Understand the strategies that can be considered when clients are approaching age 55.
Lee-Ann Hayes
Head of Tax Education, TaxBanter
Lee-Ann is a respected tax professional with 25 years’ experience in Australian taxation law. Her varied roles include training, content creation and advice, giving her extensive practical experience in the daily tax issues faced by practitioners.
Lee-Ann’s taxation journey began at the Australian Taxation Office where she held various technical and education positions. From there Lee-Ann has worked in both public practice and for several national training organisations. She has extensive experience in developing and delivering tax education to a wide and varied audience, including graduate accountants, big four accounting firms and professional associations.
Renowned for her enthusiastic, approachable and engaging presentation style, Lee-Ann has a strong practical focus, ensuring effective learning outcomes are always achieved.
Online workshop
Small Business CGT Concessions Web Series - Part 3
05 February 2026 - 05 February 2026
Workshop
$131.82 + GST